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are entitled to deductions for car and truck expenses for 1993
and 1994 in total amounts of $8,650 and $7,421, respectively.
Depreciation for 1993 and 1994
For 1993, the parties stipulated that petitioners are
entitled to a deduction in the amount of $521.85 for depreciation
of their condominium unit. For 1994, the parties stipulated that
petitioners are entitled to a deduction in the amount of
$3,726.60 for depreciation of their condominium unit. Respondent
conceded at trial that petitioners are entitled to an additional
depreciation deduction for 1994 for three chairs in the total
amount of $56.02. Petitioners submitted several depreciation
worksheets on which they recorded the information relevant to the
claimed depreciation deductions for 1994. We find these
worksheets reliable. With respect to the 5-year property, we
allow depreciation deductions for the printer, computer,
facsimile machine, typewriter, calculator, laptop computer, and
monitor in the total amount of $1,226.05. We do not allow
deductions for the fan or the television. With respect to the
7-year property, we allow depreciation deductions for the desk,
computer desk, book cases, drawing desk, and carpeting in the
total amount of $485.65. We do not allow deductions for the
other items of 7-year property listed on the worksheet, other
than for the three chairs as conceded by respondent. We also
allow depreciation deductions for petitioner's library in the
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